(1) Before the ship or aircraft departs from the place, the operator must report to Customs, in accordance with Subdivision C:

(a) on the persons:

(i) who will be on board the ship or aircraft when it departs from the place; and
(ii) who are not identified in a report made by the operator in relation to the ship’s or aircraft’s departure from the place under section 106B or 106C; and
(iii) who are not identified in a report made in relation to the ship’s or aircraft’s earlier departure from another place in the course of the same journey; or

(b) if there are no persons covered by paragraph (a)—that there are no persons to report.

(2) The operator of the ship or aircraft commits an offence if the operator intentionally contravenes subsection (1).

Penalty: 120 penalty units.

(3) The operator of the ship or aircraft commits an offence if the operator contravenes subsection (1).

Penalty: 60 penalty units.

(4) Strict liability applies to an offence against subsection (3).

Note: For strict liability, see section 6.1 of the Criminal Code.

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